INTM201110 - Controlled Foreign Companies: legislation - introduction and outline: Board’s notice of approval and rights of appeal

Before an Officer formally proposes an adjustment to a self assessment he or she must first obtain the Commissioners of Revenue & Customs’ written approval. See INTM214060 - Enquiries: Commissioners’ Sanction and INTM216030 - Reports to CTIAA: Outward Investment Team.

Any appeal against the application of the legislation is to the First-tier Tax Tribunal. Further details are found in INTM214100.